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HMRC internal manual

Tobacco: Control of Supply Chains

Notified Seizures: Sampling notified seizures


The minimum sample that must accompany the written notification to the tobacco manufacturer is:

  • A carton of 200 cigarettes from each of their brands present in the seizure; and/or
  • 100 grams of each brand of HRT present in the seizure

Where we are able to easily identify the manufacturer’s coding (batch code) in the seizure, we should make every effort to provide the above size of sample in respect of each code.